https://www.taxtmi.com/caselaws?id=432796 The Tribunal allowed the appeal partially, granting a refund for the Foreign Agent Commission under the correct notification. The denial of refund for Custom and House Agent Service was set aside, directing compliance with CBIC circular on document submission. For Banking and Financial Services, the matter was remanded for further examination to establish the correlation with export activities. The judgment emphasized adherence to specific notifications and procedural requirements for refund claims on services used in exports. en-us Thu, 12 Jan 2023 00:00:00 +0530 Fri, 13 Jan 2023 18:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432796 The Tribunal allowed the appeal partially, granting a refund for the Foreign Agent Commission under the correct notification. The denial of refund for Custom and House Agent Service was set aside, directing compliance with CBIC circular on document submission. For Banking and Financial Services, the matter was remanded for further examination to establish the correlation with export activities. The judgment emphasized adherence to specific notifications and procedural requirements for refund claims on services used in exports. Case-Laws Service Tax Thu, 12 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432796